2016-04-06T10:54:44-05:00 2015-08-31 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2014-09-01 383177823 Baker Online BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 BART DAIG PRESIDENT 2016-04-03 true Rachel Spurlock P00520729 5023263996 2014 2016-08-17 19:52:53Z JILL LANGEN 1050 W Bristol Rd Flint MI 48507 35157882 false X www.baker.edu X 1994 MI Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. 10 7 818 8 0 0 705809 640986 40046019 34497049 28778 1907 14559 17940 40795165 35157882 2449737 10055750 0 0 16710547 13638335 0 0 0 16954441 15653436 36114725 39347521 4680440 -4189639 25142843 13770842 1953647 0 23189196 13770842 Provide quality higher education and training which enables graduates to be successful throughout challenging and rewarding careers. false false 26572340 10055750 34514989 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. IT IS A NON-PROFIT HIGHER EDUCATION INSTITUTION, SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER ONLINE PROVIDES CERTIFICATE, ASSOCIATE, BACHELOR, MASTER AND DOCTORATE DEGREES IN VARIOUS SERVICE AND TECHNICAL FIELDS. FOR THE 2014-15 FISCAL YEAR, BAKER ONLINE HAD A TOTAL OF 5,520 STUDENTS WITH A TOTAL OF 124,327 CREDIT HOURS. $2,055,750 AS AWARDED IN SCHOLARSHIPS TO 1,761 STUDENTS. 26572340 true true false false false false false false false true false false true false true false true true false false false false false false false false true true true false false false false false false true false false false false false false true false false false true 8169 0 true 818 true false false false false false false false false false false X 10 7 true false false false true true false true true false false true true true true true true true true false X BART DAIG 8107664280 1050 W BRISTOL RD FLINT MI 48507 EDWARD KURTZ BOARD OF REGENTS & SECRETARY 1.00 20.00 X X 0 74722 28640 JILL LANGEN V.P. ACAD (PARTIAL) & PRESIDENT 40.00 0 X X 129565 0 37387 POLLY BASHORE BOARD OF REGENTS 1.00 0 X 0 0 0 F JAMES CUMMINS BOARD OF REGENTS 1.00 51.00 X 0 366663 47230 JUSTIN DRAEGER BOARD OF REGENTS 1.00 0 X 0 0 0 PAUL FUHS BOARD OF REGENTS 1.00 0 X 0 0 0 REGINA GREENWOOD BOARD OF REGENTS (PARTIAL) 1.00 0 X 0 0 0 RONALD JUSTICE BOARD OF REGENTS 1.00 0 X 0 0 0 CYNTHIA NALEVANKO BOARD OF REGENTS 1.00 0 X 0 0 0 IRA RUTHERFORD BOARD OF REGENTS 1.00 0 X 0 0 0 DOUGLAS HOWELL BOARD OF REGENTS 1.00 0 X 0 0 0 CHARLES GURDEN V.P. ADMISSIONS 40.00 0 X 143450 0 22467 AURORA LYNNE HIGHAM V.P. FINANCE 40.00 1.00 X 130370 0 37062 BART DAIG CHIEF EXECUTIVE OFFICER 40.00 3.00 X 252894 0 41628 TIFFANY DAVIS TREASURER 1.00 50.00 X 0 211867 42873 JULIA TEAHEN PRESIDENT ONLINE 40.00 0 X 230882 0 45167 MICHAEL HEBERLING PRESIDENT GRAD (PARTIAL)&FACULTY(PARTIAL) 40.00 0 X 174953 0 37372 WILLIAM LIVINGSTON FULL-TIME FACULTY 40.00 0 X 110865 0 30578 LESLEY MORGAN DIRECTOR 40.00 0 X 135280 0 22476 CHRISTINE SCHRAM Dean 40.00 0.00 X 130850 0 21577 JOHN VINTON Dean 40.00 0 X 139380 0 35305 SHAWN MANN FORMER DIRECTOR 0.00 0 X 112836 0 22810 1691325 653252 472572 16 true true false HOUGHTON AND HOUGHTON 1281 ROCK VALLEY DR ROCHESTER MI 483076030 BOOKS & PRINTING 143220 EDUCATION SALES & MARKETING LLC 45 GLOVER AVE NORWALK CT 06856 ENROLLMENT MANAGEMENT SERVICES 102645 2 640986 640986 TUITION & FEES 900099 30645513 30645513 BOOKSTORE INCOME 451211 3851536 3851536 0 0 0 0 34497049 1907 1907 0 0 0 0 MISCELLANEOUS 900099 17940 17940 0 0 0 0 17940 35157882 34514989 0 1907 8000000 8000000 2055750 2055750 1328210 486630 841580 126838 126838 9546002 8207212 1338790 372825 278661 94164 1291199 1099694 191505 973261 855482 117779 5219 5219 56031 56031 1798935 52764 1746171 0 6966686 92215 6874471 1134424 236368 898056 887983 846932 41051 53282 39013 14269 186303 136198 50105 223335 137521 85814 394863 236918 157945 108242 64945 43297 Cost of Sales - Bookstore 2972110 2972110 Bad Debts 536733 536733 Dues & Memberships 147687 331 147356 Library Expense 100444 100444 81159 9581 71578 0 39347521 26572340 12775181 0 335 13013569 1752678 0 0 2506438 132468 9009127 5022388 4341063 3986739 923886 0 0 2472406 0 9784103 25142843 13770842 1440029 0 513618 0 1953647 0 X 23189196 13770842 23189196 13770842 25142843 13770842 X -4189639 -8260 -5220455 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 336042 336042 4988800 2110351 2878449 1080571 585890 494681 2223193 2046413 176780 380521 279734 100787 3986739 INTERCOMPANY BALANCE 9784103 9784103 Due To/From Campuses Scholarship Payable - Funded 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College is a nonprofit organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. As such, the College is not subject to federal or state income tax, except for certain income derived from unrelated business activities as defined by the Internal Revenue Code. Any such taxes resulting from unrelated business activities are insignificant to the operations of the college. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not to be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at August 31, 2015, 2014, and 2013. The college is no longer subject to examination by U.S. federal taxing authorities for years before 2011 and for all state income taxes through 2011. The college does not expect the total amount of unrecognized tax positions to significantly change in the next 12 months. The college recognizes interest and/or penalties related to income tax matters in income tax expense. The college has no amounts accrued for interest or penalties as of August 31, 2015, 2014, and 2013. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The nondiscrimination policies are published frequently in local newspapers and are stated in publications and other printed materials. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Baker College students receive Title IV funds. true JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 501(C)(3) 8000000 OPERATING SUPPORT 1 0 ADULT TRANSFER SCHOLARSHIP 6 23538 BAKER COLLEGE CAREER SCHOLARSHIP 9 7200 BAKER COLLEGE FULL-TIME EMPLOYEE SCHOLARSHIP 68 197955 BAKER COLLEGE PART-TIME EMPLOYEE SCHOLARSHIP 1 1362 BAKER COLLEGE FAMILY SCHOLARSHIP 29 90138 BAKER COLLEGE GRANT 238 185555 BAKER COLLEGE MERIT AWARD 700 619694 BOARD OF REGENTS SCHOLARSHIP 23 65364 GRAD EMPLOYEE SCHOLARSHIP 17 131460 DBA EMPLOYEE SCHOLARSHIP 1 14820 TUITION DISCOUNT 22 16016 TUITION DISCOUNT 10 2 552 TUITION DISCOUNT 50 2 2490 ACTIVE MILITARY SCHOLARSHIP 161 159560 MILITARY BOOK AWARD 85 35335 ACTIVE MILITARY SCHOLARSHIP-GRAD 13 28395 OTHER W 30 25472 CAMPUS SCHOLARSHIP 1 1000 JEWELL EDUCATIONAL FUND 353 449844 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Scholarships are provided to students based on needs assessments and/or performance. Once the student has been approved to receive the grant, the amount is credited to the student's baker college account. The college's financial aid office monitors the student to make sure the award stays in compliance. If the student does not continue to meet the grant requirements, the student's account may be reduced. Grants and other assistance to organizations in the United States are budgeted each year by the Baker College campus. The campus Chief Executive Officer determines which organization benefits from a grant based on the community's needs. If the grant exceeds the budget, the Board of Regents must approve the funding. These grants and assistance are awarded to other tax-exempt organizations to be used in any way the recipients see fit to further their mission and tax exempt purpose; the use of these funds is not monitored by the Baker College campus. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships are provided to students based on needs assessments and/or performance. Once the student has been approved to receive the grant, the amount is credited to the student's baker college account. The college's financial aid office monitors the student to make sure the award stays in compliance. If the student does not continue to meet the grant requirements, the student's account may be reduced. Grants and other assistance to organizations in the United States are budgeted each year by the Baker College campus. The campus Chief Executive Officer determines which organization benefits from a grant based on the community's needs. If the grant exceeds the budget, the Board of Regents must approve the funding. These grants and assistance are awarded to other tax-exempt organizations to be used in any way the recipients see fit to further their mission and tax exempt purpose; the use of these funds is not monitored by the Baker College campus. X X X X false true false false false false false false false JILL LANGEN V.P. ACAD (PARTIAL) & PRESIDENT 114500 0 14375 0 690 0 11700 0 25687 0 166952 0 0 0 F JAMES CUMMINS BOARD OF REGENTS 0 313699 0 43224 0 9740 0 26000 0 21230 0 413893 0 0 CHARLES GURDEN V.P. ADMISSIONS 125400 0 17360 0 690 0 12600 0 9867 0 165917 0 0 0 AURORA LYNNE HIGHAM V.P. FINANCE 113720 0 15960 0 690 0 11600 0 25462 0 167432 0 0 0 BART DAIG CHIEF EXECUTIVE OFFICER 217500 0 29988 0 5406 0 21750 0 19878 0 294522 0 0 0 TIFFANY DAVIS TREASURER 0 183800 0 23450 0 4617 0 18500 0 24373 0 254740 0 0 JULIA TEAHEN PRESIDENT ONLINE 200200 0 28000 0 2682 0 20200 0 24967 0 276049 0 0 0 SHAWN MANN FORMER DIRECTOR 112836 0 0 0 0 0 11257 0 11553 0 135646 0 0 0 MICHAEL HEBERLING PRESIDENT GRAD (PARTIAL)&FACULTY(PARTIAL) 140718 0 23660 0 10575 0 14072 0 23300 0 212325 0 0 0 LESLEY MORGAN DIRECTOR 131300 0 2000 0 1980 0 13130 0 9346 0 157756 0 0 0 CHRISTINE SCHRAM Dean 113860 0 15820 0 1170 0 11470 0 10107 0 152427 0 0 0 JOHN VINTON Dean 131200 0 2000 0 6180 0 13300 0 22005 0 174685 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan F. James Cummins participates in a supplemental nonqualified retirement plan through Baker College Professional Services, a related tax-exempt organization. No amount was deferred under the plan with respect to the fiscal year ending August 31, 2015. KRISTA MCGUIRE DAUGHTER OF EDWARD KURTZ, SECRETARY, AND SISTER OF JULIA TEAHEN, PRESIDENT 68200 COMPENSATION false Richard Cummins son of F. James Cummins, Board of Regent 17800 COMPENSATION false THOMAS KURTZ SON OF EDWARD KURTZ, SECRETARY, AND BROTHER OF JULIA TEAHEN,PRESIDENT ONLINE 10952 COMPENSATION false Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JULIA TEAHEN (PRESIDENT OF ON-LINE DIVISION) AND ED KURTZ (SECRETARY) - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders Pursuant to the organization's governing documents and the Michigan Non-Profit Corporation Act, Baker College is the sole stockholder of Baker Online. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Pursuant to the organization's governing documents, the Board of Regents, the governing body of Baker Online, is appointed by the sole stockholder, Baker College. Form 990, Part VI, Line 11b Review of form 990 by governing body An appointed committee consisting of the Board Chair, Campus Chief Executive Officer, and Campus Vice-President for Finance approved by the Board of Regents/Trustees/Directors reviewed the Form 990. The appointed committee was provided a draft of the return and a board summary report prepared by the paid tax return preparers which highlighted key areas of the Form 990. Subsequent to the appointed committee's review and recommendations, the final copy was made available to the full Board of Regents/Trustees/Directors, either electronically or by mail, prior to the filing of the Form 990 with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The Conflicts of Interest Policy covers the officers, directors, trustees, and key employees of the college. These individuals have a duty to disclose any actual or possible conflicts of interest to the Corporate Control Office and campus business office. After disclosure of the conflict, the Corporate Control office shall determine whether a financial interest exists. The system follows written procedures for addressing disclosed conflicts of interest. The Corporate Control Office will review the facts and circumstances and determine whether the transaction or arrangement is in the College's best interest, for its own benefit, and fair and reasonable to the College. The Corporate Control Office shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation for the CEO, who is the top management official, is reviewed and approved every year in June by the governing body. This review process occurs annually, and the College uses compensation data provided by the College of University Professional Association (CUPA) and other Colleges Form 990 for similarly qualified persons functioning in comparable positions. Periodically, an independent consultant surveyed other similar educational institutions to compare the CEO and Presidents' compensation. Written minutes are maintained that include the documentation with respect to the deliberations and decisions of the compensation for the CEO. Form 990, Part VI, Line 15b Process to establish compensation of other employees A compensation review is performed every year in June for the officers identified in Part VII of the Form 990. This review is performed annually by the System Headquarters CEO and the comparability data is prepared and reviewed by System Headquarters CEO, Campus CEO, and Campus Presidents. The report prepared by the System Headquarters CEO, Campus CEO, and Campus Presidents is presented to the governing body for review and approval. Written minutes are maintained that include the documentation with respect to the deliberations and decisions of the compensation for the Officers. In addition, the organization's Secretary and Treasurer are compensated by Baker College Professional Services, a related tax-exempt organization. The organization relies upon Baker College Professional Services' review and approval of compensation for these two officers. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part X, Column (B) COMPARATIVE BALANCE SHEET REPORTING BAKER ONLINE IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF BAKER COLLEGE AND SUBSIDIARIES ("THE COLLEGE"). DURING FY15, THE COLLEGE IMPLEMENTED A NEW ENTERPRISE RESOURCE PLANNING SYSTEM. FOR GENERAL LEDGER PURPOSES, THE BALANCE SHEETS OF EACH OF THE SUBSIDIARIES HAS BEEN COMBINED. THE ERP SYSTEM PROVIDES FOR SEPARATE TRACKING OF FUND BALANCE FOR EACH SUBSIDIARY, BUT NO FURTHER DETAIL ON BALANCE SHEET ITEMS. A RECONCILIATION TO FUND BALANCE IS PROVIDED TO CAPTURE ALL ACTIVITY FOR EACH SUBSIDIARY FOR PURPOSES OF FORM 990 REPORTING AND PRESENTATION. Form 990, Part XI, Line 9 Other changes in net assets or fund balances SYSTEM IT TRANSFER - -1008000; TRANSFER TO RELATED ORGANIZATION - -2001000; dissolution of disregarded entity - -2214580; STUDENT CLUB ACTIVITY - 4125; miscellaneous adjustment - -1000; Form 990, Part XII, Line 3a Requirements under Single Audit Act and OMB Circular A-133 As required by the U.S. Office of Management and Budget Circular A-133, audits of states, local governments, and non-profit organizations, in 2015 Baker College and subsidiaries received an audit for the consolidated financial statements for the fiscal year ended August 31, 2015, in accordance with the Single Audit Act. Baker Online is a subsidiary corporation of Baker College. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 FINANCIAL MI 501(c)(3 Type I BAKER COLLEGE false BAKER COLLEGE 1050 W BRISTOL RD FLINT MI 48507 381948719 EDUCATION MI 501(c)(3 2 NA false BAKER OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 383474279 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 743075712 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 383333920 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 383474281 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF FLINT 1050 W BRISTOL RD FLINT MI 48507 380321740 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 383148566 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 381895805 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 382805044 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 382901703 SCHOOL MI 501(c)(3 2 BAKER COLLEGE false BAKER COLLEGE PROFESSIONAL SERVICES INC 1050 W BRISTOL RD FLINT MI 48507 383043861 MGMT & ADMIN MI 501(c)(3 Type I BAKER COLLEGE false ST FRANCIS SCHOOL OF LAW 19200 VON KARMAN AVE STE 500 IRVINE CA 92612 471804087 SCHOOL CA 501(c)(3 2 BAKER COLLEGE false false true true true true false false false true false false false true true true true true true true